Although the government shutdown has been temporarily halted for three weeks, the IRS reminds taxpayers that the underlying tax laws remain in effect, and all taxpayers should continue to meet their tax obligations as normal. Individuals should keep filing their tax returns and making payments and deposits with the IRS, as they are required to do by law.

The IRS has announced that the 2019 tax filing season began on January 28 for individual taxpayers. According to the IRS website, while the shutdown is in effect, taxpayers should keep the following in mind:

• File electronically. The IRS will accept paper and electronic tax returns, but taxpayers are urged to file electronically to speed processing and refunds.
• Tax refunds. Refunds will be paid, but the IRS cautions that returns will continue to be subject to refund fraud, identify theft and other internal reviews as in prior years. Taxpayers should file electronically or use Free File, software or fillable forms available on the IRS website, with direct deposit to help speed refunds.
• Tax filing. Taxpayers can go ahead and start working on their returns in advance of the January 28 opening. Both tax software and tax professionals will be available and working in advance of IRS systems opening. Software companies and tax professionals will then submit the returns when the IRS systems open. The IRS strongly encourages people to file their tax returns electronically to minimize errors and for faster refunds.

The IRS will be maintaining limited operations during the shutdown. Below are how some of the services are being affected:

• Automated applications. IRS.gov and many automated applications remain available, including such things as Where’s My Refund, the IRS2go phone app, and online payment agreements.
• Telephones. Due to heavier call volume, taxpayers should be prepared for longer wait times. Most automated toll-free telephone applications will remain operational.
• In-person service. IRS walk-in taxpayer assistance centers (TACs) may again be closed in the event the shutdown reoccurs. That means those offices are unable to handle large cash payments or assist identity theft victims required to visit an IRS office to establish their identity. In-person assistance will not be available for taxpayers experiencing a hardship.

For the full list of IRS services impacted by the shutdown, as well as updates, please see the IRS website at https://www.irs.gov/newsroom/irs-operations-during-the-appropriations-lapse

—Tax & International Operations Department in the Office of the Comptroller